本文選題：會計師 + 事務(wù)所　； 參考：《財會通訊》2013年10期

【摘要】：正一、會計師事務(wù)所面臨的機(jī)遇與挑戰(zhàn)從1992年我國建立社會主義市場經(jīng)濟(jì)體制以來,資本市場迅猛發(fā)展,大量民間資本、外國資本涌入國內(nèi)市場,為我國經(jīng)濟(jì)發(fā)展帶來充足的資金。國內(nèi)企業(yè)也紛紛搶抓這一機(jī)會,各種股份制企業(yè)像潮水般建立。由于股份制的特殊性,如何對企業(yè)管理層所提供的財務(wù)信息質(zhì)量進(jìn)行控制以維護(hù)股東的權(quán)益便凸顯出來。與此相伴,在國內(nèi)市場上涌現(xiàn)出一大批大大小小的會計師事務(wù)所。經(jīng)過近二
[Abstract]:First, the opportunities and challenges faced by accounting firms since the establishment of the socialist market economic system in China in 1992, the capital market has developed rapidly, a large number of private capital and foreign capital have poured into the domestic market. Bring sufficient funds to our country's economic development. Domestic enterprises have also seized this opportunity, a variety of joint-stock enterprises like the tide of the establishment. Because of the particularity of joint-stock system, how to control the quality of financial information provided by enterprise management to protect the rights and interests of shareholders will be highlighted. Accompanied by this, a large number of large and small accounting firms emerged in the domestic market. After nearly two
【作者單位】： 武漢大學(xué)經(jīng)濟(jì)與管理學(xué)院;
【分類號】：F233
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本文編號：1897773